Tax Treaties and Social Security Conventions

  • Lang, Michael (Projektleitung)
  • Herdin-Winter, Judith (Forscher*in)
  • Ressler, Gernot (Forscher*in)
  • Schlögl-Jettmar, Angelika (Forscher*in)



    EU (Kommission der Europäischen Gemeinschaften)

    BM für Bildung, Wissenschaft und Kultur

    Gemeinde Wien, MA 7


    As social security systems can be based on contributions as well as on taxes, it is of
    international interest to investigate the relation between double tax conventions and
    social security conventions. The aim of this conference is to point out similarities as
    well as differences between these two types of conventions. The course of the
    conference will partly focus on the comparison of certain types of provisions
    contained in such conventions, for example anti-discrimination clauses or the
    provisions concerning migrant workers. Moreover, multilateral conventions as well as
    EC law and the jurisdiction of the ECJ will be the basis of the discussion. The
    objective of this event is to figure out whether and to what extent experiences made
    through the application of the one type of convention can be used for the other type,
    and which conclusions can be drawn for future contracts.
    Tatsächlicher Beginn/ -es Ende1/01/0431/12/07

    Österreichische Systematik der Wissenschaftszweige (ÖFOS)

    • 505004 Finanzrecht